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Cálculo de la concentración de los altos ingresos sobre la base de los datos impositivos: un análisis para el Ecuador

Author

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  • Villacreses, Néstor
  • Oliva, Nicolás
  • Rossignolo, Darío

Abstract

A partir del renacido énfasis por el análisis de la desigualdad de los altos ingresos, impulsado por las investigaciones de Atkinson y Piketty, entre otros, se han expandido a lo largo de los distintos países los estudios que analizan las concentraciones de ingresos tomando como base la información de las declaraciones juradas del impuesto sobre la renta personal, que habían sido dejados de lado ante el surgimiento de las investigaciones llevadas a cabo con los microdatos provenientes de encuestas de hogares. En este trabajo, además de presentar los resultados de los trabajos más recientes sobre la temática, se particularizará el análisis para el caso del Ecuador, en base a información proveniente del procesamiento de la información proveniente de los registros impositivos para los períodos 2012 a 2014.

Suggested Citation

  • Villacreses, Néstor & Oliva, Nicolás & Rossignolo, Darío, 2016. "Cálculo de la concentración de los altos ingresos sobre la base de los datos impositivos: un análisis para el Ecuador," Macroeconomía del Desarrollo 40925, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    • Handle: RePEc:ecr:col037:40925
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    File URL: http://repositorio.cepal.org/handle/11362/40925
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    Cited by:

    1. Xavier Jara & Nicolás Oliva, 2018. "Top income adjustments and tax reforms in Ecuador," WIDER Working Paper Series wp-2018-165, World Institute for Development Economic Research (UNU-WIDER).
    2. H. Xavier Jara & Nicolás Oliva, 2018. "Top income adjustments and tax reforms in Ecuador," WIDER Working Paper Series 165, World Institute for Development Economic Research (UNU-WIDER).

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